Civic Intelligence

Arlington Christian School Inc

EIN 58-2095546 • 501(c)3 • Fairburn, GA

Profile

The school's mission is to train each student in a godly manner in the areas of social, spiritual and academic development.

4500 Ridge RdFairburn, GA 30213-1957

www.arlingtonchristian.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

90th percentile

0.79x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

89th percentile

1.16x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

31st percentile

-3.8%

Higher net margin than 31% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

58th percentile

6.8%

Faster asset growth than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

11th percentile

-28%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,867,992

Up $119,267 (+6.8%) from 2019

Liabilities

Up

$1,467,529

Up $167,314 (+13%) from 2019

Net Assets

Down

$400,463

Down $48,047 (-11%) from 2019

Revenue

Down

$1,264,163

Down $493,559 (-28%) from 2019

Expenses

Down

$1,312,210

Down $643,651 (-33%) from 2019

Net Income

Up

-$48,047

Up $150,092 (+76%) from 2019

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $3,747,465Liabilities 2010: $2,216,268Net Assets 2010: $1,531,1972010Assets 2011: $3,551,310Liabilities 2011: $2,153,129Net Assets 2011: $1,398,1812011Assets 2012: $3,043,158Liabilities 2012: $1,996,940Net Assets 2012: $1,046,2182012Assets 2013: $2,723,279Liabilities 2013: $1,318,874Net Assets 2013: $1,404,4052013Assets 2014: $2,373,767Liabilities 2014: $1,317,879Net Assets 2014: $1,055,8882014Assets 2015: $2,281,794Liabilities 2015: $1,398,782Net Assets 2015: $883,0122015Assets 2016: $2,182,855Liabilities 2016: $1,358,879Net Assets 2016: $823,9762016Assets 2017: $1,936,907Liabilities 2017: $1,265,810Net Assets 2017: $671,0972017Assets 2018: $1,888,492Liabilities 2018: $1,241,843Net Assets 2018: $646,6492018Assets 2019: $1,748,725Liabilities 2019: $1,300,215Net Assets 2019: $448,5102019Assets 2020: $1,867,992Liabilities 2020: $1,467,529Net Assets 2020: $400,4632020

Highlighted filing

2020

Assets$1,867,992
Liabilities$1,467,529
Net Assets$400,463

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$2.0M$0-$2.0MExpenses 2010: $3,752,6622010Expenses 2011: $3,287,9772011Revenue 2012: $2,782,903Expenses 2012: $3,071,807Net Income 2012: -$288,9042012Revenue 2013: $2,815,904Expenses 2013: $2,622,084Net Income 2013: $193,8202013Revenue 2014: $1,782,927Expenses 2014: $1,799,721Net Income 2014: -$16,7942014Revenue 2015: $1,919,018Expenses 2015: $2,075,904Net Income 2015: -$156,8862015Revenue 2016: $2,600,180Expenses 2016: $2,659,216Net Income 2016: -$59,0362016Revenue 2017: $2,231,083Expenses 2017: $2,454,918Net Income 2017: -$223,8352017Revenue 2018: $1,897,082Expenses 2018: $2,082,795Net Income 2018: -$185,7132018Revenue 2019: $1,757,722Expenses 2019: $1,955,861Net Income 2019: -$198,1392019Revenue 2020: $1,264,163Expenses 2020: $1,312,210Net Income 2020: -$48,0472020

Highlighted filing

2020

Revenue$1,264,163
Expenses$1,312,210
Net Income-$48,047

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2019 to Jul 31, 2020
Signed
Apr 19, 2021
Return Version
2019v5.0
Gross Receipts
$1,264,163
Mission and Program Overview

Mission

The school's mission is to train each student in a godly manner in the areas of social, spiritual and academic development.

The school's mission is to train each student in a Godly manner in the areas of social, spiritual, and academic development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,716,242$1,824,930▲ $108,688
Loans From Officers Directors$305,000$994,265▲ $689,265
Accounts Receivable$16,144$20,977▲ $4,833
Cash and Non-Interest-Bearing Accounts$8,408$15,010▲ $6,602
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,748,725$1,867,992▲ $119,267
Other Assets Total$7,931$7,075▼ $856
Liabilities
Mortgage Notes Payable Secured by Investment Property$653,157$0▼ $653,157
Accounts Payable and Accrued Expenses$233,967$365,023▲ $131,056
Deferred Revenue$108,091$108,241▲ $150
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,300,215$1,467,529▲ $167,314
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,650,963$1,650,963→ $0
Net Assets Without Donor Restrictions$-1,202,453$-1,250,500▼ $48,047
Total Net Assets Fund Balance$448,510$400,463▼ $48,047
Total Liabilities and Net Assets / Fund Balance$1,748,725$1,867,992▲ $119,267

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$992,194$0$0
Other Land Buildings$0$0$0
Land$832,736-$0
Equipment$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Leo WheatChairman
Christopher WallerTrustee
Will AdamsTrustee
Yolanda CrawfordTrustee
David BishopSecretary
Delroy WaltersTreasure
Revenue and Support

Revenue Composition

Contributions and Grants
$60,000
Program Service Revenue
$1,204,163
Investment Income
$0
Other Revenue
$0
All Other Contributions
$60,000
Change in Net Assets
$-48,047
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,124,075
Other Expenses$188,135
Total Fundraising Expense$60,005
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$871,070$226,075$26,930$1,124,075
Other Expenses$0$0$14,027$14,027
Total Functional Expenses$1,026,130$226,075$60,005$1,312,210
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Leo WheatBoard memberloan for repairsNo$55,000

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$305,000$994,265▲ $689,265
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Section B, Line 11B

No review was or will be conducted

Part VI, Section B, Line 12C

Enforcement of conflicts policy. Conflicts of interest are monitored by the board and staff.

Part VI, Section B, Line 15

| Name of the Person:, The process used to establish compensation of the person who served in:|, The year in which this process was last undertaken:| Delroy Walter, The compensation process for top official salaries are researched by the board to ensure that they are competitive with similar positions in the industry, 2019|

Part VI, Section C, Line 19

Documents were made available to the public upon request and copies are in the front lobby of the school for viewing.

Filing and Contact Details

Filer

Filer Name
Arlington Christian School Inc
EIN
58-2095546
In Care Of
% Delroy Walters
Phone
7709649871
Address
4500 RIDGE RD, FAIRBURN, GA 30213-1957

Signing Officer

Name
Delroy Walters
Title
Board Treasure
Phone
7709649871
Signed
2021-04-19
Discuss with paid preparer
No

Organization Details

Formed
1959
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
5
Employees
0
Volunteers
0
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Delroy Walters
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0923110
IRS990/ProgramServiceRevenueGrp/Desc0Administration of Education Programs
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01204163
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01204163
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt099584
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt021
IRS990/PYOtherExpensesAmt0614212
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01658117
IRS990/PYRevenuesLessExpensesAmt0-198139
IRS990/PYSalariesCompEmpBnftPaidAmt01341649
IRS990/PYTotalExpensesAmt01955861
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01757722
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-48047
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ReservesMaintainedAmt00
IRS990/RevenueAmt01204163
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0992194
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0992194
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0832736
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0832736
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01824930
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The school communicates its policies through its website, printed materials, mailings, and also on their contracts.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Part 1, line 3
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Leo Wheat
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Board member
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt055000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0loan for repairs
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0699265
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt150000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt2245000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd2true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd2false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Mortgage
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1Repairs
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2building
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd2X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0758000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt155000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt2250000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Cadence Bank
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1Leo Wheat

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